IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT (IJEFM )

E-ISSN 2545-5966
P-ISSN 2695-1932
VOL. 10 NO. 2 2025
DOI: 10.56201/ijefm.v10.no2.2025.pg99.115

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Forensic Accounting Techniques and Performance of Public Sectors in Nigeria

Orji, Onyebuchukwu PhD, and Obua Charity

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Abstract

The paper examined the effect of Forensic Accounting Techniques on the Performance of public sector. Forensic accounting, the independent variable was measured using litigation support service, mediation, detection and deterrence skill, while public sector performance, the dependent variable was proxy using quality service delivery. Primary data collected through structured questionnaire was used for the study. The population of the study consists of 182 staff of finance and accounts, treasury and internal revenue service departments of the Rivers State Ministry of Finance out of which a sample size of 125 was drawn using Taro Yamen’s formula, the data collected were analyzed using the Pearson’s product Moment Correlation (PPMC) technique. The findings revealed that: Litigation support service, mediation, detection and deterrence skill does significantly improve, contribute and enhance the quality of service delivery in Nigeria public sector. It was noted from the findings that all variables for forensic accounting technique have strong and significant effect on public sector performance, it was therefore concluded that forensic accounting techniques have positive and significant effect on public sector performance in Nigeria. Sequel to the findings and deductions from the study, it was recommended that: forensic accounting reports should be used as evidence in litigations that relate to questionable service delivery in the public sector, alternate dispute resolution can be resorted to in the use of forensic accounting so as not to hamper the morale and confidence of public servants, and sound framework for quick detection of malfeasance as well as dispensation of appropriate punishment should be developed.

keywords:

Forensic Accounting, Public Sector, Organizational Performance

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